This research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.

Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the f

In cooling water systems, cooling towers play a critical role in removing heat from the water. Cooling water systems are commonly used in industry to dispose the waste heat. An upward spray cooling water systems was especially designed and investigated in this work. The effect of two nanofluids (Al₂O₃/ water, black carbon /water) on velocity and temperature distributions along reverse spray cooling tower at various concentrations (0.02, 0.08, 0.1, 0.15, and 0.2 wt.%) were investigated, beside the effect of the inlet water temperature (35 ,40, and 45 ͦ C) and water to air flow ratio (L/G) of 0.5, 0.75, and 1.  The best thermal performance was found when the working solution contained 0.1 wt.% for each of Al₂

The poor hole cleaning efficiency could causes many problems such as high torque, drag, poor hydraulics and pipe stuck. These inherent problems result in an avoidable high operation cost which this study tried to address.  In this study, the effect of cutting density on hole cleaning efficiency in deviated and horizontal wells was investigated. Experiments were conducted using 40 feet (12 m) long of flow loop made from iron and PVC. However, the test section was made from PVC with (5.1m) long and (4” ID) for outer pipe and (2” OD) inner pipe. The cutting transport ratio (CTR) was determined from weight measurements for each test. Cutting Transport Ratio has been investigated for effects of the following parameters; flow rate, cu

The current research aims at finding out how to properly and correctly manage waste and solid waste and reduce the difficulties faced by all countries. However, it is becoming increasingly acute in developed cities because their economies are growing rapidly. It is necessary to identify the modern methods used in developed countries in managing wastes. The use of modern waste management techniques is a coordinated effort by international agencies within the borders responsible for them. The problem of the study can be identified in the lack of clarity of environmental management procedures in place. The importance of the research contributes to providing greater capacity to the administrative and technical leadership in the municipality

Abstract

      In this study, we compare between the autoregressive approximations (Yule-Walker equations, Least Squares , Least Squares ( forward- backword ) and Burg’s (Geometric and Harmonic ) methods, to determine the optimal approximation to the time series generated from the first - order moving Average non-invertible process, and fractionally - integrated noise process, with several values for d (d=0.15,0.25,0.35,0.45) for different sample sizes (small,median,large)for two processes . We depend on figure of merit function which proposed by author Shibata in 1980, to determine the theoretical optimal order according to min

he Orthogonal Frequency Division Multiplexing is a promising technology for the Next Generation Networks. This technique was selected because of the flexibility for the various parameters, high spectral efficiency, and immunity to ISI. The OFDM technique suffers from significant digital signal processing, especially inside the Inverse/ Fast Fourier Transform IFFT/FFT. This part is used to perform the orthogonality/De-orthogonality between the subcarriers which the important part of the OFDM system. Therefore, it is important to understand the parameter effects on the increase or to decrease the FPGA power consumption for the IFFT/FFT. This thesis is focusing on the FPGA power consumption of the IFFT/FFT uses in the OFDM system. This researc

The efficient behavior of a low-concentrating photovoltaic-thermal system with a micro-jet channel (LCPV/T-JET) and booster mirror reflector is experimentally evaluated here. Micro-jets promote the thermal management of PV solar cells by implementing jet water as active cooling, which is still in the early stages of development. The booster mirror reflector concentrates solar irradiance into solar cells and improves the thermal, electrical, and combined efficiencies of the LCPV/T-JET system. The LCPV/T-JET system was tested under ambient weather conditions in the city of Bangi, Selangor, Malaysia, and all data was recorded between 10:00 a.m. and 4:00 p.m. Parametric studies were conducted to compare the performance of the LCPV/T-JET system

The bit record is a part from the daily drilling report which is contain information about the type and the number of the bit that is used to drill the well, also contain data about  the used weight on bit  WOB ,revolution per minute RPM , rate of penetration ROP, pump pressure ,footage drilled and bit dull grade. Generally we can say that the bit record is a rich brief about the bit life in the hole. The main purpose of this research is to select the suitable bit to drill the next oil wells because the right bit selection avoid us more than one problems, on the other hand, the wrong bit selection cause more than one problem. Many methods are related to bit selection, this research is familiar with four of thos

SummaryThe most important obstacles facing girls’ clubs in IraqLamia Hassan Al-Diwan - Fatima Abdel Maleh - Nahida Hamed Thank youResearch SummaryIn the introduction and the importance of the research: We talked about women entering endurance events and relying on the principle of more training will achieve better results in the future. Based on the concepts that call for the equality of men with women in all aspects of sporting and competitive activity and as a result of the decline in women’s participation in sports clubs that include men, we came to The idea of ​​establishing clubs for Iraqi girls in 1992, with a club in every governorate, and the Iraqi National Olympic Committee adopted this idea, the goal of which is to develop